The Government has been receiving a number of representations regarding need to extend due date for filing Annual Return (FORM GSTR-9) and Reconciliation Statement (FORM GSTR-9C) for 2018-19 on the grounds that on account of the COVID-19 pandemic related lockdown and restrictions, normal operation of businesses have still not been possible in several parts of the country. It has been requested that the due dates for the same be extended beyond 31^st October 2020 to enable the businesses and auditors to comply in this regard.

In view of the same, on the recommendations of the GST Council, it has been decided to extend the due date for filing Annual Return (FORM GSTR-9/GSTR-9A) and Reconciliation Statement (FORM GSTR-9C) for Financial Year 2018-19 from 31^st October 2020 to 31^st December, 2020. Notifications to give effect to this decision would follow.

It may be noted that filing of Annual Return (FORM GSTR-9/ GSTR-9A) for 2018-19 is optional for taxpayers who had aggregate turnover below ₹ 2 crore. The filing of reconciliation Statement in FORM 9C for 2018-19 is also optional for the taxpayers having aggregate turnover upto ₹ 5 crore.

Extension of filing deadline for GST annual returns and reconciliation statements to aid compliance after COVID disruptions. The Government, on GST Council recommendations, has extended the due date for filing Annual Return (FORM GSTR 9/GSTR 9A) and Reconciliation Statement (FORM GSTR 9C) for financial year 2018 19 due to COVID 19 disruptions, with notifications to follow; filing of the Annual Return and of the Reconciliation Statement is optional for taxpayers below specified aggregate turnover thresholds.